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Opinion 89-43
… to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office … of three years. While the office of treasurer, therefore, is generally an elective office, we note that Town Law, … other than one at which a fire district treasurer is required to be elected, determining that the office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43X.1 Overview – X. Guide to Vendor/Customer Management
… The purpose of this chapter is to provide the procedures and guidance that Business Units … with New York State. VENDOR The Statewide Vendor File is a centralized repository designed to maintain timely and … Unit (VMU) to manage this file. The Statewide Vendor File is a centralized database of all vendors - entities that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is governed by an elected Board of Trustees comprising a … does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.4.D Location – X. Guide to Vendor/Customer Management
… “default” location, agencies should not assume the default is the correct location for their transaction. Instead, … the location field blank on submissions to SFS, as this is the same as relying on the default. Vendor records created … sequentially (e.g., LOC01, LOC02, LOC03). If the agency is unsure what location to choose, agency staff must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationVI.5 Project Budgets – VI. Budgets
… and detail, both within and across agencies. Projects with Federal Funding Sources For Non-ESA Onboarded agency … serve a critical need to prevent overspending of the Federal Grant. For an agency to transact on a project within a fund designated as “Federal”, the transaction must have sufficient budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsCity of Mechanicville – Records and Reports (2012M-162)
… February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five … Furthermore, the Council did not review and act upon what financial information was provided such as quarterly …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162XI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State … various employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions within an agency. The procure-to-pay …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… Mary L. Bell, Clerk of the Town of Saranac. Bell, 54, was arrested Thursday for allegedly falsifying records to hide her failure to … of her position to manipulate the town's records to cover for missing cash she was supposed to deposit,” said State … of Mary L Bell Clerk of the Town of Saranac Bell 54 was arrested Thursday for allegedly falsifying records …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 2012 to March 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an elected five-member Village Board … accordance with Board-approved amounts, and such approval is documented. Provide adequate fiscal oversight when one …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205DiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… health care costs across the state and country. Thanks to my partnership with U.S. Attorney Audrey Strauss, the FBI, …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of … 7,000. The Town Board , comprising five elected members, is the legislative body responsible for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… 2013. Key Findings The internal controls in the Justice Court were not adequately designed and operating effectively. … cash shortage, or the lack of bank reconciliations. The Clerk did not establish adequate controls over her financial … with press-numbered receipts and promptly entered into the Court’s records. Maintain adequate cash records to ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerElectronic Fund Transfer Instructions
… to submit your reports and payments. If an alternate form of payment is needed, use the following banking information … EFT, or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making … transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… 14 of the providers we identified, but the status of one provider was still under review at the time our fieldwork …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Oversight of Homeless Shelters (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Homeless Shelters … by State and local laws and codes. Key Findings Since our initial audit, general conditions and habitability at … and one has been partially implemented. As part of our follow-up review, we visited 20 shelters throughout the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followAccounts Receivable Collection and Reporting
… through June 30, 2015. Background The Authority’s mission is to advance innovative energy solutions in ways that … and support in New York State since 1975. The Authority is advancing a comprehensive clean energy program portfolio …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingAudit of the Tuition Assistance Program at Pratt Institute
… (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution offering courses in art, … 4,700 students, and tuition for full-time study is about $41,000 per year. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteHate Crime Reporting
… the Division had data for 2,601 hate crimes that occurred in New York State during the period of January 1, 2010 … bias even when an agency reports multiple biases involved in a crime. The Divisions system has a limitation that only …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingStreet and Sidewalk Cleanliness (Follow-Up)
… recommendations to Operations, three were implemented and one was partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … assessments, and an IEP meeting, at which time an IEP is developed if the student is deemed eligible for special education services. The …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow